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Discussion
Respondent seeks summary judgment with respect to whether he
may proceed to collect certain outstanding tax liabilities
against petitioner. Rule 121 provides for summary judgment for
part or all of the legal issues in controversy if there is no
genuine issue as to any material fact and a decision may be
rendered as a matter of law. Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). In
that regard, summary judgment is intended to expedite litigation
and avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988).
There is no genuine issue as to any material fact in this
case. The sole issue raised in petitioner’s pleading is that he
did not have a “hearing”, and that question is susceptible to
resolution by means of summary judgment. Respondent, pursuant to
sections 6321 and 6323, seeks to maintain the Federal tax lien
filed with respect to petitioner’s property. In accord with
section 6320(a), respondent provided petitioner with a notice of
the filing of a Notice of Federal Tax Lien. The notice provided
to petitioner advised him of his right to an administrative
appeal of respondent’s determination to collect the tax. In that
regard, the Commissioner, after filing a Notice of Federal Tax
Lien, must provide a taxpayer with the opportunity for an
administrative and/or judicial review of the determination to
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